5. If the ending inventory count is 45,000 units and inventory was purchased on 2/1/20 was 35.000 units @ $5 per unit and on 7/1/20 20,000 units @ S7 per unit what is the value of ending inventory using the average and lifo methods. 6. Prepare a cash flow statement from the following information: Beginning cash $20,000; ending cash $50,000 depreciation expenses $5,000 dividends $3,000; common stock issued $2,000; equipment purchased $10,000; account receivables increased $1,000; account payables decrease $3,000: bond payable increase $10,000; net income $30,000